While left-handed opener Dhawan has received Rs.87.76 lakh, Kohli has pocketed Rs.83.07 lakh.
Captain Virat Kohli is among the highest grossers in endorsement deals, but his share of the tax-free spoils from the gross revenue of BCCI from international games in 2015-16 is slightly lower than his Delhi and India teammate Shikhar Dhawan's.
While left-handed opener Dhawan has received Rs.87.76 lakh, Kohli has pocketed Rs.83.07 lakh as his share, according to information on the website of the Indian cricket board on payments over Rs.25 lakh made in May.
The third highest in this category is Ajinkya Rahane (Rs.81.06 lakh) while in joint fourth place are Ravichandran Ashwin and Rohit Sharma (Rs .3.02 lakh each).
The lowest amount has been secured by Varun Aaron (Rs.32.15 lakh).
The players have also received their match fees for the three home series held last season - versus New Zealand, England and Australia.
Players have also been given the tax free portion of the cash award announced by the BCCI and Test ranking prize money that the Board has received from the International Cricket Council as well as a portion of retainers.
Senior left-arm paceman Ashish Nehra has received Rs.1.52 crore as injury compensation for IPL 2016.
Five former women cricketers, including Diana Edulji who is a member of the Supreme Court-appointed BCCI Committee of Administrators, have received Rs.30 lakh each as one-time benefit from BCCI.
The other four are Anjum Chopra, Neetu David, Shubhangi Kulkarni and Sudha Shah.
BCCI has also spent Rs.3 crore as land registration cost for the NPA in Bengaluru.